M/S. Manjeri Supari Traders vs. The Assistant Commissioner [Assessment]
Held
The Court condoned the delay of 46 days in filing the revision petitions. The 3rd respondent was directed to consider and pass orders on the stay petitions within six weeks.
Facts
The petitioner filed revision petitions and stay petitions against assessment orders under the KVAT Act. Steps were initiated for recovery before the stay petition was considered. The delay in filing the revision was 46 days.
Key Issues
Whether the delay in filing the revision petition should be condoned and whether further recovery proceedings should be stayed pending disposal of the stay petition.
Sections Cited
Section 56
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 20TH DAY OF NOVEMBER 2017/29TH KARTHIKA, 1939 ---------------------------- PETITIONER(S): ------------- M/S. MANJERI SUPARI TRADERS VADAKKEPARAMBA, CHENGARA, REPRESENTED BY ITS MANAGING PARTNER, HAMSA HAJI
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: --------------
THE ASSISTANT COMMISSIONER [ASSESSMENT] STATE GOODS AND SERVICE TAX DEPARTMENT MALAPPURAM - 676 505. 2. THE DEPUTY COMMISSIONER STATE TAXED STATE GOODS AND SERVICE TAX DEPARTMENT MALAPPURAM - 676 505. 3. THE COMMISSIONER, DEPARTMENT OF STATE GST KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM.
BY GOVERNMENT PLEADER SRI.SHAMSUDEEN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2011-12 P1(A):COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-
P1(B):COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR
The judgment continues below.
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